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IRBA: Extension of Comment Period – IRBA Proposed Competency Framework (Revised 2026)
- 23 September 2026
- Miscellaneous
- South African Accounting Academy
Summary:
The Independent Regulatory Board for Auditors (IRBA) has extended the comment deadline for the Proposed Competency Framework (Revised 2026) to 30 September 2026.
Article:
The Proposed Competency Framework (Revised 2026) represents a significant revision of the IRBA's competency requirements for Registered Auditors, introducing a principles-based and outcomes-driven approach to developing competence. The revised framework also expands competency coverage in areas such as sustainability and ESG reporting, technology, data analytics, cybersecurity, and business, economic and regulatory analysis.
The IRBA and the Education, Training and Professional Development Committee (EDCOM) encourages all interested stakeholders, including registered auditors, audit firms, accredited professional bodies, higher education institutions, training offices, regulators and other interested parties, to review the proposed framework and participate in the consultation process.
Comments are now due by 30 September 2026.
Refer to our previous Alert dated 7 September 2026
The final framework will now be considered by the IRBA Board in January 2027, while the proposed effective date remains 1 April 2027, with phased implementation by accredited professional bodies and the Audit Development Programme to take place over a period of 2 years from the effective date.
Access the Proposed Competency Framework at https://irba.co.za/wp-content/uploads/2026/08/Proposed-Competency-Framework-Revised-2026-Final.pdf
Click here to download the IRBA Communiqué:
https://irba.co.za/wp-content/uploads/2026/09/43.-Extension-Proposed-Competenecy-Framework.pdf
Relevance to Auditors, Independent Reviewers & Accountants:
- Members of IRBA should stay up-to-date with the latest developments that affect registered auditors.
- Accredited professional bodes should be aware of any changes to the IRBA Competency Framework.
- Offices accredited to provide the Audit Development Programme must be aware of the relevant competencies that will need to be monitored and assessed.